Pittsburgh v. Smith , 394 Pa. 143 ( 1958 )

Opinion

Per Curiam,

The Insurance Commissioner of the Commonwealth of Pennsylvania acting as a statutory liquidator of an insolvent insurance company is not a “public authority” within the meaning'of'the ordinance of the City of Pittsburgh which excludes “public authorities”; and hence, a transfer of real estate made by him as the statutory liquidator is not excluded from taxation under that ordinance imposing a real estate transfer tax.

Affirmed.